When conducting business activities, the use of a cash register machine (CRM) is one of the important aspects of tax compliance.

The legislation of the Republic of Kazakhstan establishes cases in which the use of a CRM is mandatory, as well as certain categories of persons exempt from its use.

Let’s review the main provisions of Articles 110 and 111.

🔹 WHO IS REQUIRED TO USE A CRM?

In the Republic of Kazakhstan, cash payments must generally be made using a cash register machine with a function for recording and/or transmitting data, unless otherwise provided by law.

The CRM model must be included in the Register of Cash Register Machines.

Therefore, purchasing a cash register alone is not sufficient. Entrepreneurs must ensure that the selected model meets the established requirements and is included in the relevant register.

🔹 WHO IS EXEMPT FROM USING A CRM?

The following persons are exempt from using a cash register machine:

✅ individuals;

✅ private bailiffs;

✅ advocates;

✅ professional mediators;

✅ persons providing public urban passenger transportation services, provided that tickets are issued;

✅ the National Bank of the Republic of Kazakhstan;

✅ second-tier banks;

✅ religious associations;

✅ the National Postal Operator, except for cash payments made in areas where public telecommunications networks are unavailable;

✅ persons making payments through a special mobile application.

📌 Please note that exemption from using a CRM applies only in the cases and under the conditions expressly provided for by law.

🔹 WHAT IF THERE IS NO TELECOMMUNICATIONS NETWORK?

The absence of a public telecommunications network does not automatically exempt a taxpayer from using a CRM.

If a taxpayer operates in an area where such a network is unavailable, a CRM without a data transmission function must be used when making cash payments.

🔹 VENDING MACHINES AND PAYMENT TERMINALS

Vending machines and service payment terminals that accept cash for sales transactions or services must also be equipped with a CRM featuring data recording and/or transmission capabilities.

🔹 KEY REQUIREMENTS FOR USING A CRM

When using a CRM, the following requirements must be met:

1️⃣ Register the CRM with the tax authority before commencing activities involving cash payments.

2️⃣ Issue a CRM receipt or a sales receipt for the amount paid for goods sold, work performed or services provided.

3️⃣ Provide tax officials with access to the CRM.

Therefore, using a CRM involves more than simply having a cash register. The established registration and operating procedures must also be followed.

🔹 WHAT DOES THE USE OF A CRM INVOLVE?

The use of a CRM includes:

📍 inclusion of the CRM model in the Register of Cash Register Machines;

📍 registration of the CRM with the tax authority;

📍 compliance with the requirements governing the contents of cash register receipts;

📍 updating information in the CRM registration card;

📍 deregistration of the CRM with the tax authority in the cases provided for by law;

📍 receiving and storing information on cash payments made through CRMs with data recording and/or transmission capabilities, as well as transmitting this information to the tax authorities.

The procedure for using CRMs and the requirements for the contents of cash register receipts are established by the authorized body.

🔹 WHICH CRMs CAN BE REGISTERED?

Only technically sound CRMs may be registered with the tax authorities at the place where they are used.

Registration, changes to the information in the registration card and deregistration are carried out:

➡️ based on information provided by the fiscal data operator — for CRMs with data recording and/or transmission capabilities;

➡️ based on a tax application for CRM registration — for CRMs without a data transmission function.

🔹 WHEN MUST A CRM BE DEREGISTERED?

A CRM must be deregistered in the following cases:

❌ termination of activities involving cash payments;

❌ liquidation, reorganization or termination of the taxpayer’s activities;

❌ inability to continue using the CRM due to a technical malfunction;

❌ removal of the CRM model from the Register of Cash Register Machines;

❌ replacement of a technically sound CRM with a new model;

❌ theft or loss of the CRM, provided that the supporting documents required by law are available.

🔹 FISCAL DATA OPERATOR

A fiscal data operator (FDO) plays an important role in the operation of CRMs with data recording and/or transmission capabilities.

The legislation establishes:

✔️ qualification requirements for prospective fiscal data operators;

✔️ the procedure for inclusion in and removal from the list of fiscal data operators;

✔️ the list of fiscal data operators.

🔹 THREE-COMPONENT INTEGRATED SYSTEM

The legislation also regulates the three-component integrated system.

Requirements for the system and its registration, as well as the procedure for its installation and use, are established by the relevant authorized bodies.

📌 WHAT SHOULD ENTREPRENEURS REMEMBER?

If your business involves accepting payments, you should determine in advance:

✔️ whether you are required to use a CRM;

✔️ whether any legal grounds for exemption apply to you;

✔️ whether the selected CRM model meets the established requirements;

✔️ whether the CRM model is included in the Register of Cash Register Machines;

✔️ whether the CRM has been registered;

✔️ whether receipts are issued and completed correctly;

✔️ whether the requirements governing receipt contents are being met;

✔️ whether the registration details need to be updated;

✔️ whether the CRM must be deregistered when it is no longer used.

⚠️ Important: Using a CRM is not merely a technical matter. It is part of complying with tax legislation. Entrepreneurs should therefore ensure that their cash register operations are properly organized from the outset.

If you are an entrepreneur and are unsure whether you need to use a CRM, which model to choose or how to issue a cash register receipt correctly, we recommend checking the legal requirements in advance and ensuring that your cash handling procedures comply with the established rules.

📚 Legal basis: Articles 110–111, which regulate the general provisions and procedures for the use of cash register machines.